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Hi Richard, They are subject to tax on rental income as well as other income. See below:

Rental income from property in the UK

If you're not resident but still receive rental income from the UK, you will pay UK tax on that income.

This type of income is dealt with by HMRC Non-resident Landlord Scheme. The scheme requires either your tenant or your letting agent to deduct basic rate tax from the rental income they pay to you if your usual home is outside the UK. You may need to complete a tax return to tell HMRC about the rental income and the tax already paid. You can make an application to receive rental income with no tax deducted when the rental income is paid to you but you will still be liable for the tax due . Find out more in the guide below.